(a) The tax commissioner may, as required by the terms of any
agreement executed under section four of this article, forward to
the proper officers of any party to such agreement any information
in the tax commissioner's possession relative to the manufacture,
receipt, sale, use, transportation or shipment of motor fuels by
any person.

(b) The tax commissioner may disclose to the proper officers
of any party to an agreement executed under section four of this
article the location of offices, motor vehicles and other real and
personal property of users of motor fuels.

(c) Information which the tax commissioner is authorized to
disclose under this article, which is confidential information
under article ten of this chapter when in the possession of the tax
commissioner, shall be treated as confidential information by the
recipient thereof and that information may be used only for tax
administration purposes.

(d) In the event of any inconsistency between the disclosure
of information rules specified in this article and the
confidentiality rules provided in article ten of this chapter, the
language of this article shall control.

Note: WV Code updated with legislation passed through the 2016 Regular Session
The West Virginia Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.